The book provides an in-depth analysis of the different forms of corporate taxation in Luxembourg providing an extremely valuable addition to the small amount of English-language literature covering this important financial centre. Although the book principally focuses on those areas of interest to international tax experts requiring a clear explanation of the corporate tax structure in Luxembourg, it is also of interest to locally based practitioners. The first edition of this publication rapidly became a standard reference work in Luxembourg tax literature. This second edition has been entirely revised and contains all recent legislative developments as well as many new sections and more practical examples. View sample chapter    |    View table of contents

• Introduction to Luxembourg as a country and financial centre.
• Fully taxable resident businesses, including the calculation of profits-based taxes and the other taxes to which such a business is subject, as well as an assessment of the potential effects of net worth tax and capital duty on a transaction. Taxation of non-residents is also addressed in detail.
• Fully taxable "special purposes vehicles", including a full analysis of the banking and reinsurance sectors, with particular attention paid to the fully taxable holding company or SOPARFI. Other taxable entities that can be established in Luxembourg including new developments such as international pension funds, securitisation vehicles and the venture capital or private equity company, (the SICAR).
• Tax-exempt vehicles - the 1929 holding company and investment funds, including details of the most up-to-date proposals for revisions to the 1929 holding company regime.
• Taxation of corporate reorganizations.

Philip J. Warner is a UK chartered accountant and chartered tax adviser currently working in the United Kingdom as a tax director at RSM Bentley Jennison, an independent member firm of RSM International . He worked in Luxembourg as a tax consultant with Deloitte & Touche SA (now Deloitte) from 1993-1999 and has continued to advise and lecture on Luxembourg tax following his departure.
Marc Schmitz is a tax partner at Ernst & Young in Luxembourg. He advises a large portfolio of multinational companies operating actively in Luxembourg, or having chosen Luxembourg as a location from which to hold and finance their operating subsidiaries. Mr Schmitz specializes in advising on tax issues relating to international corporate structures, reorganizations and financing arrangements, intellectual property planning, investment and acquisition structures, and company migrations.

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